// Exemption
Semiconductor materials manufacturing after $1 billion investment - gases and chemicals
Retail Sales & Use Tax exemption · RCW 82.08.970; 82.12.970 · enacted 2003
Details
- Citation
- RCW 82.08.970; 82.12.970
- Study reference
- E1689-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exemption
- Category
- Business
- Year enacted
- 2003
- End date
- 2024-01-01 00:00:00
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
Sheet: ALL Impacts Columns: 2024 Exemption Study ($ in millions) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Property Tax Total Exempt Assessed Value in dollars KEY: | CTI = Confidential taxpayer information / I = Impact is indeterminate / M = Minimal impact below $10,000 | | | | | | | | Property Tax | Taxpayer Savings - STATE | | | | Potential revenues from full repeal - STATE | | | | Taxpayer Savings - LOCAL | | | | Potential revenues from full repeal - LOCAL 2024 Order | 2024 FE# | RCW | Title | Tax Type | Preference Type | Category | Year Enacted | End Date | Total Exempt Assessed Value | FY 2024 | FY 2025 | FY 2026 | FY 2027 | FY 2024 | FY 2025 | FY 2026 | FY 2027 | FY 2024 | FY 2025 | FY 2026 | FY 2027 | FY 2024 | FY 2025 | FY 2026 | FY 2027 1 | E1001-1 | 48.32.130 | Insurance guarantee association | B&O Tax | Exemption | Nonprofit | 1971 | | | CTI | CTI | CTI | CTI | 0 | CTI | CTI | CTI | CTI | CTI | CTI | CTI | 0 | CTI | CTI | CTI 2 | E1002-1 | 82.04.040(1)(b) | Tow truck operator vehicle sales | B&O Tax | Exclusion | Business | 2019 | 2030-01-01 00:00:00 | | 0.031 | 0.031 | 0.033 | 0.034 | 0 | 0.029 | 0.033 | 0.034 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 3 | E1786-
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This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: